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Some of the next articles are maybe not open access.

Budgeting in insurance companies: specificity of tasks, functions and budgetary process stages

Vestnik of Kazan State Agrarian University, 2014
This article discusses the features of insurance as a financial category, concept, objectives, functions and stages of budgeting, as an element of management accounting system in the insurance companies with regard to their specific industries.
Yana Nikitina   +5 more
openaire   +1 more source

The impact of a limited budget on the corrective action taking process

open access: yesEuropean Journal of Operational Research, 2020
The main goal of project control is to identify the deviations between the baseline schedule and the actual progress of the project by measuring the project performance in progress and using the project control methodologies to generate warning signals ...
Annelies Martens, Mario Vanhoucke
exaly   +2 more sources

Two-stage Budgeting as an Economic Decision-making Process for Spanish Consumers

Managerial and Decision Economics, 1997
Two-stage budgeting as an economic decision-making process for consumers is illustrated by its application to new data. After showing that the Spanish observed behaviour is consistent with utility maximization, we estimate, for each stage, the elasticities of a dynamic AIDS model, which allow us to explain the economic decisions of consumers.
openaire   +1 more source

Participatory Budgeting and the Poor: Tracing Bias in a Multi-Staged Process in Solo, Indonesia

World Development, 2017
Summary This paper examines a participatory budgeting process in the city of Surakarta (Solo), Indonesia. Using newly digitized records of the infrastructure spending results from three distinct phases of the process (proposal, prioritization, and implementation), I assess the degree to which the resulting geographical distribution of spending ...
openaire   +1 more source

THE CONCEPT OF THE BUDGET PROCESS, ITS CHARACTERISTICS AND STAGES

Jurisprudence
The article systematically analyzes the concept of the “budget process,” its essence, features, and stages. It is emphasized that the budget process occupies a central place in the system of state financial management and plays an important role in the effective distribution of state resources and the satisfaction of the socio-economic needs of society.
openaire   +1 more source

REALIZATION OF LAW MAKING STAGE OF THE BUDGET PROCESS: COMPARATIVE LAW EXPERIENCE

2020
Робота присвячена порівняльно9правовому аналізу допарламентської і парламентської стадій бюджетного процесу в Україні та в країнах Західної Європи, досліджуються неузгодженості та недоліки відповідних стадій бюджетного процесу в Україні та засоби їх усунення.
openaire   +1 more source

LEGAL REGULATION OF THE STAGES OF THE BUDGET PROCESS

РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Сборник научных статей XII Всероссийской научно-практической конференции. Часть 2, 2021
openaire   +1 more source

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